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7): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) | Jun. 30, 2015 | Dec. 31, 2014
--- | --- | ---
Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | $ 7,025,410 |
Restricted assets of cemeteries and mortuaries | 712,834 | $ 715,202
Cemetery perpetual care trust investments | 639,962 | 695,235
Derivatives - interest rate lock commitments | 5,681,354 | 2,111,529
Assets, Fair Value Disclosure | 14,059,560 | 10,274,716
Liabilities accounted for at fair value on a recurring basis |  |
Policyholder account balances | (51,322,531) | (45,310,699)
Future policy benefits - annuities | (69,107,482) | (65,540,985)
Derivatives - bank loan interest rate swaps | (22,659) | (31,370)
Derivatives - bank loan interest rate swaps, Call Options | (21,552) | (116,036)
Derivatives - bank loan interest rate swaps, Put Options | (43,941) | (11,867)
Derivatives - bank loan interest rate swaps, Interest rate lock commitments | (11,603) | (181,678)
Liabilities accounted for at fair value | (120,529,768) | (111,192,635)
Non-redeemable preferred stock |  | 6,752,750
Trading Securities, Equity |  | 6,752,750
Fair Value, Inputs, Level 1 |  |
Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | 7,025,410 |
Restricted assets of cemeteries and mortuaries | 712,834 | 715,202
Cemetery perpetual care trust investments | 639,962 | 695,235
Assets, Fair Value Disclosure | 8,378,206 | 8,163,187
Liabilities accounted for at fair value on a recurring basis |  |
Derivatives - bank loan interest rate swaps, Call Options | (21,552) | (116,036)
Derivatives - bank loan interest rate swaps, Put Options | (43,941) | (11,867)
Liabilities accounted for at fair value | (65,493) | (127,903)
Non-redeemable preferred stock |  | 6,752,750
Trading Securities, Equity |  | 6,752,750
Fair Value, Inputs, Level 3 |  |
Assets accounted for at fair value on a recurring basis |  |
Derivatives - interest rate lock commitments | 5,681,354 | 2,111,529
Assets, Fair Value Disclosure | 5,681,354 | 2,111,529
Liabilities accounted for at fair value on a recurring basis |  |
Policyholder account balances | (51,322,531) | (45,310,699)
Future policy benefits - annuities | (69,107,482) | (65,540,985)
Derivatives - bank loan interest rate swaps | (22,659) | (31,370)
Derivatives - bank loan interest rate swaps, Interest rate lock commitments | (11,603) | (181,678)
Liabilities accounted for at fair value | $ (120,464,275) | $ (111,064,732)

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